Diagnosis of the tax behavior of merchants in the city of Ocaña
Taking into account the investigations proposed by the Area of research of the Center for research development and development business (CIDFE) attached to the Faculty of Administrative Sciences and Economics (FCAE) of the Universidad Francisco de Paula Santander Ocaña (UFPSO), will be a diagnostic...
Saved in:
| Main Author: | |
|---|---|
| Format: | Online |
| Language: | Spanish |
| Published: |
Universidad Francisco de Paula Santander
2014
|
| Subjects: | |
| Online Access: | https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223 |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1868458518474915840 |
|---|---|
| author | Ibañez Rueda, Carmen Amanda |
| author_browse | Ibañez Rueda, Carmen Amanda |
| author_facet | Ibañez Rueda, Carmen Amanda |
| author_sort | Ibañez Rueda, Carmen Amanda |
| collection | DSPACE IDEP |
| description | Taking into account the investigations proposed by the Area of research of the Center for research development and development business (CIDFE) attached to the Faculty of Administrative Sciences and Economics (FCAE) of the Universidad Francisco de Paula Santander Ocaña (UFPSO), will be a diagnostic tax behavior of merchants of the city of Ocaña, Norte de Santander, in order to identify all those traders who do not pay taxes, or that are unaware of compulsory that they have these in the fulfillment of the payment of taxes.
Also research seeks to identify the training needs of merchants of the city of Ocaña have with regard to the tax laws of our country.
At the same time, to comply with the objectives proposed in this research, it will be known on methodological aspects, using techniques and research tools that measure the amount of merchants of the city of Ocaña that are unaware of the payment of taxes or to evade this obligation. |
| first_indexed | 2026-06-19T15:28:20Z |
| format | Online |
| id | oai:revistas.ufps.edu.co:article-2223 |
| institution | IDEP |
| language | spa |
| last_indexed | 2026-06-19T15:28:20Z |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Universidad Francisco de Paula Santander |
| publisherStr | Universidad Francisco de Paula Santander |
| record_format | ojs |
| spelling | oai:revistas.ufps.edu.co:article-22232023-09-26T12:53:44Z Diagnosis of the tax behavior of merchants in the city of Ocaña Diagnóstico al comportamiento tributario de los comerciantes de la ciudad de Ocaña Ibañez Rueda, Carmen Amanda Tributo Comerciantes Comportamientos Taking into account the investigations proposed by the Area of research of the Center for research development and development business (CIDFE) attached to the Faculty of Administrative Sciences and Economics (FCAE) of the Universidad Francisco de Paula Santander Ocaña (UFPSO), will be a diagnostic tax behavior of merchants of the city of Ocaña, Norte de Santander, in order to identify all those traders who do not pay taxes, or that are unaware of compulsory that they have these in the fulfillment of the payment of taxes. Also research seeks to identify the training needs of merchants of the city of Ocaña have with regard to the tax laws of our country. At the same time, to comply with the objectives proposed in this research, it will be known on methodological aspects, using techniques and research tools that measure the amount of merchants of the city of Ocaña that are unaware of the payment of taxes or to evade this obligation. Teniendo en cuenta las investigaciones propuestas por el Área de Investigación del El Centro de Investigación Desarrollo y Fomento Empresarial (CIDFE) adscrito a la Facultad de Ciencias Administrativas y Económicas (FCAE) de la Universidad Francisco de Paula Santander Ocaña (UFPSO), se realizó un diagnóstico al comportamiento tributario de los comerciantes de la ciudad de Ocaña, Norte de Santander, esto con el fin de identificar todos aquellos comerciantes que no pagan impuestos, o que desconocen de la obligatoriedad que tienen Estos en el cumplimiento del pago de los tributos. Igualmente la investigación busca identificar las necesidades de capacitación que tienen los comerciantes de la ciudad de Ocaña en lo relacionado con las Leyes tributarias de nuestro país. A su vez, para dar cumplimiento a los objetivos propuestos en la presente investigación, se conocerá sobre los aspectos metodológicos, usándose técnicas e instrumentos de investigación que permitan medir la cantidad de comerciantes de la ciudad de Ocaña que desconocen del pago de los impuestos o que evaden dicha obligación. Universidad Francisco de Paula Santander 2014-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html text/xml https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223 10.22463/24221783.2223 Revista Científica Profundidad Construyendo Futuro; Vol. 1 No. 1 (2014): Julio-Diciembre; 64-67 Revista Científica Profundidad Construyendo Futuro; Vol. 1 Núm. 1 (2014): Julio-Diciembre; 64-67 2422-2518 spa https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223/2213 https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223/2481 https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223/4612 /*ref*/ARIAS, L; BARREIX, A; VALENCIA, A y VILLELA, L. (2012). “La armonización de los impuestos indirectos en las Comunidades subdesarrolladas”. En: Documento de divulgación –IECI- 07, Banco Interamericano de Desarrollo. /*ref*/CAMARA DE COMERCIO, (2014), Municipio de Ocaña, Banco de datos de establecimientos inscritos en la entidad. /*ref*/CERDA, Rodrigo. “Impuestos óptimos en empresas”. Pontificia Universidad Católica de Chile. /*ref*/CLAVIJO, S. (2010). “Tributación, equidad y eficiencia en Colombia: guía para salir de un sistema tributario amalgamado”. En: Borradores de Economía, No. 325, Banco de la República. /*ref*/BRAVO CUCCI (2011), “El Impuesto a la Renta es un tributo que se precipita directamente sobre la renta como manifestación de riqueza”. /*ref*/FERNANDEZ CARTAGENA (2010) “La renta se caracteriza por ser una nueva riqueza producida por una fuente productora, distinta de ella. /*ref*/HERNÁNDEZ, ISIDRO, (2012) “Teoría y política fiscal” /*ref*/CADAVID A. LUIS ALBERTO, VALENCIA MADRID HORACIO, CARDONA ARTEAGA JOHN, (2008), fundamentos de derecho comercial, tributario y contable, Bogotá, MC Graw Hill. /*ref*/DIAN (2010), Estatuto Tributario, Colombia, LEGIS /*ref*/MANOSALVE TEJADA RODRIGO (2008), Estatuto Tributario concordado, Medellín, Centro Interamericano Jurídico-Financiero Derechos de autor 2020 Profundidad https://creativecommons.org/licenses/by-nc/4.0 |
| spellingShingle | Tributo Comerciantes Comportamientos Ibañez Rueda, Carmen Amanda Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title | Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title_alt | Diagnóstico al comportamiento tributario de los comerciantes de la ciudad de Ocaña |
| title_full | Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title_fullStr | Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title_full_unstemmed | Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title_short | Diagnosis of the tax behavior of merchants in the city of Ocaña |
| title_sort | diagnosis of the tax behavior of merchants in the city of ocana |
| topic | Tributo Comerciantes Comportamientos |
| topic_facet | Tributo Comerciantes Comportamientos |
| url | https://revistas.ufps.edu.co/index.php/profundidad/article/view/2223 |
| work_keys_str_mv | AT ibanezruedacarmenamanda diagnosisofthetaxbehaviorofmerchantsinthecityofocana AT ibanezruedacarmenamanda diagnosticoalcomportamientotributariodeloscomerciantesdelaciudaddeocana |